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A joint venture (UTE) established in Spain enquired whether income from its foreign activities, which is attributed to its Spanish resident partners, can qualify for the exemption under Article 50 of the Corporate Income Tax Law. The DGT ruled that member companies may opt for the exemption method for positive income obtained abroad.
Cuestión planteada Si las rentas procedentes de la UTE que opera en el extranjero, y que se imputan a los miembros residentes en España gozan de la exención a tenor de lo establecido en el artículo 50 del TRLIS.
Las empresas miembros de una UTE que opere en el extranjero pueden acogerse al método de exención respecto a las rentas positivas procedentes del extranjero. Esta exención se aplicará hasta la extinción de la unión temporal. No obstante, las rentas negativas procedentes del extranjero no serán fiscalmente deducibles, con independencia de que se opte por la exención o no. En ese caso, no se integrarán rentas positivas posteriores hasta cubrir el importe de dichas rentas negativas.
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